“Factors Affecting the Successful Implementation of Accrual-Based Accounting in the Sidoarjo Regency Government: Faktor-Faktor Yang Mempengaruhi Suksesnya Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Kabupaten Sidoarjo”. Indonesian Journal of Public Policy Review, vol. 15, July 2021, p. 10.21070/ijppr.v15i0.1148, https://doi.org/10.21070/ijppr.v15i0.1148.